Accounting Treatment Of Enterprise Income Tax
Income tax
accounting
Production Finance
accounting
business accounting
Must be based on
accounting
Guidelines, follow
accounting
business accounting
General principles, compilation
accounting
The report focuses on satisfaction.
enterprise
Administration
Departments and other information users
accounting
The demand for information.
Income tax
accounting
It is based on the state tax law.
accounting
The basic theory, guidelines and methods of a specialized reflection and supervision of enterprise tax activities.
accounting
Make
accounting
The income is appropriately separated from taxable income to meet the requirements of the tax department.
accounting
Guidelines and general financial rules allow enterprises to choose different ones independently.
accounting
Handling methods, but some
accounting
The method is the tax department can not accept, therefore, the same enterprise is the same.
accounting
Operating results during the period, in accordance with financial affairs
accounting
Method accounting
accounting
There will be some differences between the income and the taxable income calculated according to the provisions of the income tax law.
This difference is mainly due to permanent differences and time differences.
Permanent differences are due to tax laws and
accounting
When the net income is calculated by the criterion, the balance of revenue and expenditure is different.
If the penalty is paid, the taxable income can not be deducted from the taxable income.
from
accounting
business accounting
From the point of view, fines are a cost for enterprises, which should be reflected in business profits and losses.
accounting
Deducted from the proceeds.
This difference occurs at every level.
accounting
During this period, and after such a difference occurs, it can not be seen in the future.
accounting
Turn back during the period.
The time difference is due to the calculation of some income and expenditure items.
accounting
The income is inconsistent with calculating the amount of taxable income. As time goes on,
accounting
The difference between the income and the taxable income is in the future.
accounting
During the period, the opposite changes will occur and be reduced to make the total amount of each period equal.
as
accounting
Rule twenty-eighth: when all kinds of inventories are issued, enterprises can choose the FIFO, weighted average method, moving average method, individual valuation method, last in first out method and other methods to determine their actual cost according to the actual situation.
However, according to the tax law, the tax authorities can not accept the LIFO method, which requires enterprises to make decisions.
accounting
The income is adjusted.
The thirty-second provision of the general provisions of enterprise finance stipulates: "the profits of enterprises should be adjusted according to the state regulations, and the income tax shall be paid according to law."
In western developed countries, the main source of tax revenue is income tax.
accounting
Often referred to as income tax.
accounting
。
Two. Income tax
accounting
processing method
accounting
There are permanent and timeliness differences between the income and the taxable income. Therefore, different types of income should be adopted.
accounting
Processing method.
(1) tax payable method
The amount of tax paid by an enterprise in a period of time and
accounting
The discrepancy between the income, such as those occurring during this period and those which can not be turned back in the later period, when calculating the income tax, shall be included in the current profit distribution according to the tax payable according to the tax provisions.
Example: the total annual tax paid salary of an enterprise is 1 million 80 thousand yuan, the actual salary paid by 19 x years is 1 million 250 thousand yuan, the public welfare donation is 1 million yuan, and the administrative penalty is 50 thousand yuan.
The enterprise is 19 x years.
accounting
The total profit calculated is 16 million 800 thousand yuan and the corporate income tax rate is 33%.
The tax paid part is 170 thousand yuan (125-108), and the public welfare contribution is 510 thousand and 600 yuan.
[(1600 +17+5) x 3%], which exceeds the permitted portion is 489 thousand and 400 yuan.
Enterprises should do
accounting
The following are processed:
1. The tax adjustment is =17 million yuan +5 million yuan +48.94 10000 yuan =70.94 million yuan.
2. Taxable income =680 10000 yuan +70.94 million yuan =1750.94 yuan
3. The amount of income tax payable is =1750.94 million yuan * 33%=577.8102 million yuan.
Loan: profit distribution - income tax payable 5778102
Loan: tax payable - income tax payable 5778102
(two) tax impact method
The amount of tax paid by an enterprise in a period of time and
accounting
If the discrepancy between the income and the income tax can be reversed during the current period, the effect of this time difference on the income tax shall be in accordance with the current period of the enterprise.
accounting
The calculated payable income tax is classified as profit distribution, and the time difference is used as a deferred tax, and a deferred tax account is set up.
accounting
The treatment methods are divided into deferred method and debt method.
The deferral method is to reserve the deferred tax due to the time difference in this period until the opposite change occurs.
The debt law is to reserve the estimated deferred tax due to time difference in the current period to the contrary when the opposite change occurs.
Example: a project of a certain enterprise invested 60 million yuan for a long time.
accounting
The system stipulates that the service life will be 10 years. According to the tax law, it should not be less than 6 years, assuming that the enterprise will achieve 30 million yuan in profits every year and the income tax rate 33%.
accounting
Deferred treatment is adopted.
(1) the monthly depreciation allowance is =6000 million yuan, 10 yuan 12=50 10000 yuan, and the depreciation is the same in 10 years.
Borrow: basic production 500000
Loan: accumulated depreciation 500000
Second, calculate enterprise income tax.
annually
accounting
The depreciation amount is =6000 million yuan, 10=600 million yuan:
The annual tax allowable amount is =6000 million yuan, 6=1000 million yuan.
The difference is =1000 million yuan -600 million yuan =400 million;
accounting
Calculate the amount of income tax payable =3000 million yuan * 33%=990 million.
First year
accounting
Entry:
Loan: profit distribution - income tax payable 9900000
Loan: deferred tax 1320000
Payable tax - income tax payable 8580000
The same is true in second, third, fourth, 5 and 6 years.
The project has been fully depreciated in the first six years, and the depreciation rate is 6 million yuan every four years. When calculating the enterprise income tax, it should be adjusted, 6 million yuan, 33%=198 yuan, seventh years.
accounting
The entry is as follows:
Loan: profit distribution - income tax payable 9900000
Deferred tax 1980000
Loan: tax payable - income tax payable 1880000
Eighth, ninth, tenth the same year.
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